Taxation in Latin America: Structural Trends and Impact of Administration

From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue...

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Veröffentlicht in:	IMF working paper 1999, Vol.99 (99/19), p.1
1. Verfasser:	Shome, Parthasrathi
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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